Shri Badri Ram Choudhary, JODHPUR V. DCIT, JAIPUR

ITSSA 7/JODH/2011

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 8657 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-01-2013
• Assessment Year: misc
• Appeal Filed On: 05-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBASH CHANDRA
• Assessee Lawyers: U C JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER ITSSA NO. 07/JU/2011 ASSESSMENT YEAR 1.4.1996 TO 6.2.2003 BADRI RAM CHOUDHARY VS. THE D.C.I.T SAMITI LTD. CENTRAL CIRCLE - I B-6, SHARMIKPURA JODHPUR JODHPUR PAN NO: AATPC 6815 C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI U.C. JAIN DEPARTMENT BY : SHRI SUBASH CHANDRA DATE OF HEARING : 11.01.2013 DATE OF PRONOUNCEMENT : 11.01.2013 ORDER PER HARI OM MARATHA, J.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE CIT(A), JAIPUR DATED 1.07.2011. 2. THE LD. A.R. SHRI U.C. JAIN HAS FILED AN APPLICA TION STATING THAT IN THE APPEAL FILED AGAINST THE ORIGINAL ORDER OF CIT( A), ASSESSMENT WAS [TYPE TEXT] [TYPE TEXT] ITA NO. 7/JODHPUR/2011 QUASHED AS THE SEARCH HELD WAS ILLEGAL AND PRAYED T HAT THE PRESENT APPEAL MAY BE TREATED AS HAVING BECOME INFRUCTUOUS. 3. THE LD. D.R. RAISED NO SERIOUS OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE REL EVANT MATERIAL ON RECORD. WE FIND THAT THE LD. CIT(A) HAS QUASHED TH E ASSESSMENT HOLDING THAT THE SEARCH WAS ILLEGAL. IN VIEW OF THIS FINDI NG OF THE LD. CIT(A), WE DISMISS THIS APPEAL AS HAVING BECOME INFRUCTUOUS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11-01-2013. SD/- SD/- (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH JANUARY, 2013 VL/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) BY ORDER 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR